Emerald Leisures closes trading window ahead of Q1FY27 results

Emerald Leisures has closed its trading window for dealing in the company's shares, effective from July 1, 2026. The closure will remain in effect until 48 hours after the announcement of the unaudited financial results for the quarter ended June 30, 2026. This measure is implemented to prevent insider trading during the period of account finalization.

The restriction applies to all directors, promoters, designated persons, and any individual having a contractual or fiduciary relationship with Emerald Leisures. The company has advised all designated persons covered under its code of conduct to refrain from trading in shares during this closure period.

Regulatory Compliance

The decision to close the trading window is in accordance with the SEBI (Prohibition of Insider Trading) Regulations, 2015, as amended from time to time. It also adheres to the Company's Code of Conduct designed to regulate, monitor, and report trading by designated persons, immediate relatives of designated persons, and other insiders.

The intimation was submitted to BSE Limited on June 23, 2026, by Kapil Purohit, the Company Secretary and Compliance Officer. The company's scrip ID is EMERALL, and the scrip code is 507265.

1 Day	5 Days	1 Month	6 Months	1 Year	5 Years
-4.44%	-7.26%	-2.30%	-16.65%	-23.25%	+563.29%

Emerald Leisures Limited's Board of Directors approved the audited standalone and consolidated financial results for the quarter and year ended March 31, 2026, on May 18, 2026. The statutory audit was conducted by M/s. P G Bhagwat LLP, Chartered Accountants, who issued an unmodified opinion on the financial statements.

Standalone Financial Performance

The company reported a narrowing of its standalone net loss to Rs. 852.17 lakhs in FY26 from Rs. 1,079.84 lakhs in the previous year. Revenue from operations increased to Rs. 1,651.91 lakhs from Rs. 1,500.34 lakhs. Total income for the year stood at Rs. 1,674.15 lakhs, while total expenses declined to Rs. 2,526.32 lakhs. Finance costs remained the largest expense component at Rs. 1,414.57 lakhs.

Metric	FY26 (Rs. lakhs)	FY25 (Rs. lakhs)
Revenue from Operations	1,651.91	1,500.34
Total Income	1,674.15	1,523.29
Total Expenses	2,526.32	2,603.13
Net Loss	(852.17)	(1,079.84)
Basic/Diluted Loss per Share (Rs.)	(5.67)	(7.47)

Consolidated Financial Performance

The consolidated financial results include the parent company and its subsidiary, Gala Techno Mahim Cluster LLP. The subsidiary has not generated any revenue to date. Consolidated net loss for FY26 was Rs. 856.04 lakhs, compared to Rs. 1,079.84 lakhs in FY25. Total assets stood at Rs. 9,998.95 lakhs as at March 31, 2026.

Right Issue Proceeds Utilisation

During FY2024-25, the company issued 1,00,12,400 equity shares on a rights basis. The net proceeds of Rs. 1,218.85 lakhs have been fully utilised for the repayment of inter-corporate deposits, secured loans, and general corporate purposes.

Going Concern Assessment

The management conducted a detailed going concern assessment and concluded that no impairment of non-financial assets is required as at March 31, 2026, based on a fair valuation report indicating the recoverable value of the Cash Generating Unit exceeds its carrying cost. The auditors drew attention to this assessment as an emphasis of matter but did not modify their opinion.